My Accounts
Back to Course

FAR Gleim Supplemental Course

0% Complete
0/0 Steps

  1. WELCOME. PLEASE START HERE!

    1. Welcome to Farhat Lectures
  2. 2. How to Use This Course & Resources
  3. 3. Choosing the Right CPA Discipline
  4. 4. CPA Exam Study Tips & Common Questions
  5. 🚀Introduce Yourself
    1 Topic
  6. 🚨🚨🚨2026 AICPA Released Questions
    1 Topic
  7. REVIEW/REFRESH BASIC ACCOUNTING MODULE
    🚀Start Strong: Master the Basics Before You Advance. Gleim
  8. đź“–Basics Of Accounting
    3 Topics
    |
    2 Quizzes
  9. đź“–Adjusting Entries
    8 Topics
    |
    2 Quizzes
  10. đź“–Financial Statements
    4 Topics
  11. đź“–Closing Entries
    4 Topics
    |
    2 Quizzes
  12. đź“–Reversing Entries
    3 Topics
    |
    2 Quizzes
  13. 1.1 BALANCE SHEET
    đź“–Balance Sheet Overview
    15 Topics
    |
    1 Quiz
  14. 1.2 INCOME STATEMENT
    đź“–Uses & Limitations Of The Income Statement
    2 Topics
  15. đź“–Income Statement - Content, Format & Elements
    5 Topics
    |
    2 Quizzes
  16. đź“–Unusual Gains/Losses & Noncontrolling Interest
    4 Topics
  17. đź“–Discontinued Operations
    5 Topics
    |
    2 Quizzes
  18. đź“–Earnings Per Share
    3 Topics
    |
    2 Quizzes
  19. 🎯Comprehensive Test: Discontinued Operations
    1 Quiz
  20. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    âś… FAR CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions Gleim
    19 Topics
    |
    2 Quizzes
  21. 1.3 COMPREHENSIVE INCOME
    đź“–Comprehensive Income
    5 Topics
    |
    2 Quizzes
  22. 🎯AICPA Questions: Comprehensive Income
    1 Quiz
  23. 1.4 Statement of Changes in Equity
    đź“–Statement of Retained Earnings and Changes in Equity
    4 Topics
  24. 1.5 SPECIAL PURPOSE FRAMEWORK
    đź“–Special Purpose Framework
    12 Topics
    |
    1 Quiz
  25. 🎯AICPA Questions: Cash to Accrual
    1 Quiz
  26. 2.1 FOREIGN CURRENCY TRANSACTIONS
    đź“–Foreign Currency Transactions
    3 Topics
    |
    1 Quiz
  27. 🎯AICPA Questions: Foreign Currency Transactions
    1 Quiz
  28. 2.2 EARNINGS PER SHARE
    đź“–Basic EPS
    8 Topics
    |
    1 Quiz
  29. đź“–Diluted EPS
    11 Topics
    |
    2 Quizzes
  30. 2.3 REVENUE RECOGNITION
    đź“–Revenue Recognition 5 Steps
    17 Topics
    |
    2 Quizzes
  31. đź“–Long-term Construction Contract
    14 Topics
    |
    2 Quizzes
  32. đź“–Sales Returns & Allowances
    4 Topics
  33. đź“–Bill & Hold
    3 Topics
  34. đź“–Accounting For Sales On Consignment
    1 Topic
  35. đź“–Warranty & Upfront Fees
    4 Topics
  36. đź“–Sales Reconciliation
    2 Topics
  37. đź“–Repurchase Agreement Options
    3 Topics
  38. đź“–Refund Liabilities & Rights Of Return
    1 Topic
  39. đź“–Incremental Cost Of Obtaining A Contract & Cost To Fulfill A Contract
    1 Topic
    |
    2 Quizzes
  40. đź“–Contract Modification
    3 Topics
  41. 🎯AICPA Questions: Revenue Recognition
    1 Quiz
  42. 🎯AICPA Questions: Earnings Per Share
    1 Quiz
  43. 3.1 PUBLIC COMPANY REPORTING
    đź“–Public Company Reporting
    4 Topics
    |
    1 Quiz
  44. 3.2 Interim Reporting
    đź“–Interim Reporting
    3 Topics
    |
    2 Quizzes
  45. 3.3 ACCOUNTING CHANGES & ERROR CORRECTIONS
    đź“–Accounting Changes
    5 Topics
    |
    2 Quizzes
  46. đź“–Changes In Estimates
    5 Topics
    |
    1 Quiz
  47. đź“–Changes In Reporting Entity
    2 Topics
    |
    2 Quizzes
  48. đź“–Error Analysis
    12 Topics
    |
    2 Quizzes
  49. 🎯Comprehensive Test: Changes in Accounting Principles
    1 Quiz
  50. 3.4 SUBSEQUENT EVENTS
    đź“–Subsequent Events
    2 Topics
    |
    1 Quiz
  51. 3.5 NOTES TO FINANCIAL STATEMENTS
    đź“–Notes To Financial Statements
    2 Topics
  52. 3.6 FAIR VALUE MEASUREMENTS
    đź“–Fair Value Measurements
    8 Topics
    |
    1 Quiz
  53. 🎯Comprehensive Test: Fair value accounting and SEC Reporting Requirements
    2 Quizzes
  54. 4.1 CASH & CASH EQUIVALENTS
    đź“–Cash & Cash Equivalents
    4 Topics
    |
    2 Quizzes
  55. đź“–Bank Reconciliation
    6 Topics
    |
    2 Quizzes
  56. 4.2 FINANCIAL INSTRUMENTS
    đź“–Introduction To Investments
    3 Topics
  57. đź“–Debt Securities Available For Sale
    5 Topics
  58. đź“–Debt Securities Held To Maturities
    5 Topics
  59. đź“–Accounting For Debt Securities
    3 Topics
    |
    2 Quizzes
  60. đź“–Equity Securities
    5 Topics
    |
    2 Quizzes
  61. đź“–Fair Value Option For Investments
    3 Topics
  62. đź“–Impairment Of Value Of Debt Investment CECL
    5 Topics
    |
    1 Quiz
  63. đź“–Statement Of Comprehensive Income & Reclassification Adjustment
    6 Topics
    |
    1 Quiz
  64. đź“–Financial Instruments Disclosures
    1 Topic
    |
    1 Quiz
  65. 4.3 EQUITY METHOD
    đź“–Equity Method
    6 Topics
    |
    3 Quizzes
  66. 🎯Test: Marketable Securities and Investments + AICPA Questions
    1 Quiz
  67. 5.1 TRADE & NOTES RECEIVABLES
    đź“–Account Or Trade Receivable
    12 Topics
    |
    2 Quizzes
  68. đź“–Notes Receivable
    6 Topics
    |
    2 Quizzes
  69. đź“–Pledging & Factoring Receivable
    6 Topics
  70. 🎯Comprehensive Test: Cash and Receivables + AICPA Questions
    2 Quizzes
  71. 6. INVENTORY
    đź“–Perpetual Versus Periodic
    6 Topics
    |
    2 Quizzes
  72. đź“–FOB Shipping & Destination
    3 Topics
  73. đź“–Period & Product Cost
    4 Topics
  74. đź“–Cost Flow Assumptions (FIFO, LIFO, etc.)
    5 Topics
    |
    2 Quizzes
  75. đź“–Inventory Errors
    5 Topics
    |
    1 Quiz
  76. đź“–LIFO Reserve
    3 Topics
  77. đź“–LIFO Liquidation
    2 Topics
  78. đź“–Dollar Value LIFO
    6 Topics
    |
    2 Quizzes
  79. đź“–Lower Of Cost or Net Realizable Value
    10 Topics
    |
    2 Quizzes
  80. đź“–Relative Sales Value Method Lump Sum Purchase
    3 Topics
    |
    1 Quiz
  81. đź“–Purchase Commitment
    3 Topics
    |
    1 Quiz
  82. đź“–Estimating Inventory Using Gross Profit
    5 Topics
    |
    2 Quizzes
  83. đź“–Retail Inventory Methods
    4 Topics
    |
    2 Quizzes
  84. 🎯Test: Inventory + AICPA Questions
    1 Quiz
  85. 7.1 PROPERTY, PLANT & EQUIPMENT
    đź“–Cost Basis
    10 Topics
    |
    2 Quizzes
  86. đź“–Interest Capitalization
    7 Topics
    |
    2 Quizzes
  87. 7.2 DEPRECIATION & IMPAIRMENT
    đź“–Depreciation
    18 Topics
    |
    2 Quizzes
  88. đź“–Depletion Expense
    5 Topics
    |
    2 Quizzes
  89. đź“–Disposition Of Property Plant & Equipment
    5 Topics
    |
    1 Quiz
  90. đź“–Impairment Losses
    6 Topics
    |
    1 Quiz
  91. 🎯Test: Fixed Assets including Interest Capitalization and Impairment + AICPA Questions
    1 Quiz
  92. 8. FINITE-LIVED INTANGIBLE ASSETS & OTHER ISSUES
    đź“–Intro To Intangible Assets
    6 Topics
    |
    2 Quizzes
  93. đź“–Impairment Of Intangibles
    3 Topics
  94. đź“–Goodwill & Goodwill Impairment
    7 Topics
    |
    2 Quizzes
  95. đź“–Accounting For Computer Software Cost
    1 Topic
    |
    1 Quiz
  96. đź“–Research & Development Cost
    6 Topics
    |
    1 Quiz
  97. đź“–Start-Up & Initial Operating Losses
    4 Topics
  98. đź“–Franchise Accounting
    2 Topics
  99. đź“–Cloud Computing Arrangement
    1 Topic
  100. 🎯Test: Intangibles Assets and Software Cost
    1 Quiz
  101. 9.1 PAYABLE & ACCRUED LIABILITIES
    đź“–Current Liabilities
    11 Topics
    |
    3 Quizzes
  102. đź“–Short-Term Obligations Expected To Be Refinanced
    3 Topics
    |
    2 Quizzes
  103. đź“–Payroll Liabilities
    5 Topics
  104. đź“–Asset Retirement Obligation
    3 Topics
  105. đź“–Exit Disposal
    2 Topics
  106. 9.2 INCOME TAXES
    đź“–Introduction To Deferred Taxes
    3 Topics
  107. đź“–Deferred Tax Liabilities
    4 Topics
  108. đź“–Deferred Tax Asset & Valuation Allowance
    7 Topics
    |
    1 Quiz
  109. đź“–Temporary & Permanent Differences
    7 Topics
    |
    2 Quizzes
  110. đź“–Uncertain Tax Position
    3 Topics
    |
    1 Quiz
  111. đź“–CPA Exam Questions & MCQs
    10 Topics
  112. đź“–Net Operating Loss
    5 Topics
  113. đź“–Enacted Future Tax Rates
    3 Topics
    |
    2 Quizzes
  114. 🎯Test: Income Taxes + AICPA Questions
    1 Quiz
  115. 10.1 TIME VALUE OF MONEY
    đź“–Intro To Time Value Of Money
    3 Topics
    |
    1 Quiz
  116. đź“–Present Value Of Single Amount
    4 Topics
    |
    2 Quizzes
  117. đź“–Present Value Of Annuity
    4 Topics
  118. đź“–Future Value Of Annuity
    5 Topics
    |
    1 Quiz
  119. đź“–Present Value Of Bond Computation & Deferred Annuity
    6 Topics
  120. đź“–Debt Covenant
    2 Topics
  121. 10.2 BONDS
    đź“–Bonds
    11 Topics
  122. đź“–Issue Bonds Between Interest Payments
    7 Topics
  123. đź“–Types Of Bonds
    2 Topics
    |
    1 Quiz
  124. đź“–CPA Exam Questions: Bonds Payable
    3 Topics
    |
    2 Quizzes
  125. đź“–Fair Value Option For Liabilities
    3 Topics
  126. đź“–Notes Payable
    4 Topics
    |
    2 Quizzes
  127. 10.3 DEBT RETIREMENT & RESTRUCTURING
    đź“–Debt Retirement
    4 Topics
    |
    1 Quiz
  128. đź“–Debt Restructuring
    7 Topics
    |
    2 Quizzes
  129. 🎯Test: Bonds and Other Non current Liabilities + AICPA Questions
    1 Quiz
  130. 11.1 LEASES
    đź“–Intro To Leases
    4 Topics
    |
    1 Quiz
  131. đź“–Operating & Finance Lease
    9 Topics
    |
    2 Quizzes
  132. đź“–Leases- Financial Statement Presentation & Disclosures
    4 Topics
  133. 11.2 CONTINGENCIES & COMMITMENTS
    đź“–Loss Contingency & Estimated Liability
    6 Topics
  134. đź“–Premium & Coupon Explained
    6 Topics
  135. đź“–Warranty Cost
    7 Topics
    |
    2 Quizzes
  136. 🎯AICPA Questions: Lessee Accounting, Payables and contingencies
    2 Quizzes
  137. 12.1 STOCKHOLDERS' EQUITY
    đź“–Issuing Common Stock
    10 Topics
    |
    2 Quizzes
  138. đź“–Preferred Stock
    3 Topics
    |
    2 Quizzes
  139. đź“–Retained Earnings
    3 Topics
    |
    1 Quiz
  140. đź“–Treasury Stock
    12 Topics
    |
    2 Quizzes
  141. đź“–Book Value Per Share
    4 Topics
  142. đź“–Stock Subscriptions & Stock Rights
    3 Topics
    |
    1 Quiz
  143. đź“–Dividends
    5 Topics
    |
    2 Quizzes
  144. đź“–Property & Liquidating Dividend
    4 Topics
  145. đź“–Stock Dividend & Stock Split
    6 Topics
  146. đź“–Statement Of Stockholder's Equity
    2 Topics
  147. 12.2 PARTNERSHIP
    đź“–Partnership
    10 Topics
    |
    1 Quiz
  148. 🎯Test: Stockholders’ Equity and Ratio Analysis
    2 Quizzes
  149. 13.1 CONSOLIDATED FINANCIAL STATEMENTS
    đź“–Intro To Consolidation
    3 Topics
  150. đź“–Elimination Entries Of The Investment In Subsidiary
    3 Topics
  151. đź“–Balance Sheet Eliminating Entries
    2 Topics
    |
    1 Quiz
  152. đź“–Elimination Of Non Depreciable Assets
    2 Topics
    |
    1 Quiz
  153. đź“–Inventory Eliminating Entries
    2 Topics
    |
    1 Quiz
  154. đź“–Elimination Of Depreciable Assets
    2 Topics
    |
    1 Quiz
  155. đź“–Elimination Of Bonds Payable
    2 Topics
    |
    1 Quiz
  156. đź“–Consolidated Financial Statements
    5 Topics
    |
    1 Quiz
  157. đź“–Pushdown Accounting
    1 Topic
    |
    2 Quizzes
  158. 13.2 RATIO & VARIANCE ANALYSIS
    đź“–Financial Statement Analysis
    6 Topics
  159. đź“–Ratio Analysis
    11 Topics
    |
    1 Quiz
  160. đź“–Variance Analysis
    2 Topics
    |
    2 Quizzes
  161. đź“–Comprehensive Practice Financial Statement Analysis
    5 Topics
  162. 🎯Test: Business Combinations and Consolidations + AICPA Questions
    1 Quiz
  163. 14. STATEMENT OF CASH FLOWS
    đź“–Introduction To The Statement Of Cash Flows
    4 Topics
    |
    2 Quizzes
  164. đź“–Operating Section: Indirect Method
    4 Topics
    |
    2 Quizzes
  165. đź“–Direct Method Section: NOT Covered On The CPA Exam But Helpful For Converting Cash To Accrual & Vice Versa
    4 Topics
    |
    2 Quizzes
  166. đź“–How To Prepare The Operating Section Statement Of Cash Flows
    2 Topics
  167. đź“–Investing Section
    4 Topics
  168. đź“–Financing Section
    3 Topics
    |
    2 Quizzes
  169. đź“–Comprehensive Example
    1 Topic
  170. 🎯Test: Statement of Cash Flows + AICPA Questions
    1 Quiz
  171. 15.1 GOVERNMENTAL ACCOUNTING OVERVIEW
    đź“–Introduction To Governmental Accounting
    6 Topics
    |
    4 Quizzes
  172. đź“–Fund Accounting
    5 Topics
  173. đź“–Governmental Funds
    3 Topics
  174. đź“–Proprietary Funds
    2 Topics
  175. đź“–Fiduciary Funds
    2 Topics
  176. đź“–Modified Accrual Accounting
    4 Topics
  177. 15.2 NOT-FOR-PROFIT FINANCIAL REPORTING
    đź“–Introduction To Not-For-Profit accounting / Statement of Financial Position
    2 Topics
  178. đź“–Statement Of Activities
    2 Topics
  179. đź“–Statement Of Cash Flows
    7 Topics
    |
    1 Quiz
  180. đź“–Contribution Revenue, Contribution Of Services & Donated Material
    6 Topics
  181. đź“–Example
    2 Topics
    |
    2 Quizzes
  182. đź“–Accounting For Health Care Providers
    4 Topics
    |
    1 Quiz
  183. 🎯Test: Not For Profit AICPA Questions
    1 Quiz
  184. 🎯Test: Government Accounting and Reporting + AICPA Questions
    1 Quiz

Participants 2346

Show more
Lesson Progress
0% Complete

Responses

Farhat.AI

Hi! I'm Farhat.AI. I've analyzed this lecture.

Ask about the lecture or another finance and accounting topic.